> For the complete documentation index, see [llms.txt](https://docs.skhokho.ai/llms.txt). Markdown versions of documentation pages are available by appending `.md` to page URLs; this page is available as [Markdown](https://docs.skhokho.ai/finance/accounts.md).

# 🏦 Accounts

Chart of accounts and account management

## List accounts

> List all accounts (chart of accounts) for an organization

```json
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```

## Create account

> Create a new account in the chart of accounts

```json
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Asset\n* `liability` - Liability\n* `equity` - Equity\n* `income` - Income\n* `expense` - Expense"},"account_category":{"enum":["current_assets","fixed_assets","intangible_assets","current_liabilities","long_term_liabilities","owner_equity","retained_earnings","operating_income","other_income","cost_of_goods_sold","operating_expenses","administrative_expenses","financial_expenses","other_expenses"],"type":"string","description":"* `current_assets` - Current Assets\n* `fixed_assets` - Fixed Assets\n* `intangible_assets` - Intangible Assets\n* `current_liabilities` - Current Liabilities\n* `long_term_liabilities` - Long-term Liabilities\n* `owner_equity` - Owner Equity\n* `retained_earnings` - Retained Earnings\n* `operating_income` - Operating Income\n* `other_income` - Other Income\n* `cost_of_goods_sold` - Cost of Goods Sold\n* `operating_expenses` - Operating Expenses\n* `administrative_expenses` - Administrative Expenses\n* `financial_expenses` - Financial Expenses\n* `other_expenses` - Other Expenses"},"parent_account_id":{"type":"string","writeOnly":true,"nullable":true,"minLength":1},"is_active":{"type":"boolean"},"is_system_account":{"type":"boolean","description":"System accounts cannot be deleted"}},"required":["account_category","account_code","account_type","name"]},"AccountDetail":{"type":"object","description":"Detailed version with transaction summary.","properties":{"unique_id":{"type":"string","nullable":true,"maxLength":100},"name":{"type":"string"},"description":{"type":"string","nullable":true},"account_code":{"type":"string","maxLength":20},"account_type":{"enum":["asset","liability","equity","income","expense"],"type":"string","description":"* `asset` - Asset\n* `liability` - Liability\n* `equity` - Equity\n* `income` - Income\n* `expense` - Expense"},"account_type_display":{"type":"string","readOnly":true},"account_category":{"enum":["current_assets","fixed_assets","intangible_assets","current_liabilities","long_term_liabilities","owner_equity","retained_earnings","operating_income","other_income","cost_of_goods_sold","operating_expenses","administrative_expenses","financial_expenses","other_expenses"],"type":"string","description":"* `current_assets` - 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Asset\n* `liability` - Liability\n* `equity` - Equity\n* `income` - Income\n* `expense` - Expense"}},"required":["account_code","account_type","name"]},"FinancePersonMini":{"type":"object","description":"Lightweight serializer for Person model.\nUsed for nested person references in financial documents.","properties":{"unique_id":{"type":"string","nullable":true,"maxLength":100},"full_name":{"type":"string","readOnly":true}},"required":["full_name"]}}},"paths":{"/api/v1.0/organisation/{org_id}/accounts/create/":{"post":{"operationId":"organisation_accounts_create_create","description":"Create a new account in the chart of accounts","summary":"Create account","parameters":[{"in":"path","name":"org_id","schema":{"type":"string"},"required":true}],"tags":["Accounts"],"requestBody":{"content":{"application/json":{"schema":{"$ref":"#/components/schemas/AccountRequest"}},"application/x-www-form-urlencoded":{"schema":{"$ref":"#/components/schemas/AccountRequest"}},"multipart/form-data":{"schema":{"$ref":"#/components/schemas/AccountRequest"}}},"required":true},"responses":{"201":{"content":{"application/json":{"schema":{"$ref":"#/components/schemas/AccountDetail"}}},"description":""},"400":{"description":"Bad Request"},"401":{"description":"Unauthorized"},"403":{"description":"Forbidden"}}}}}}
```

## Get account

> Retrieve a specific account by ID

```json
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```

## Update account

> Update an existing account

```json
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```

## Update account

> Update an existing account

```json
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Asset\n* `liability` - Liability\n* `equity` - Equity\n* `income` - Income\n* `expense` - Expense"}},"required":["account_code","account_type","name"]},"FinancePersonMini":{"type":"object","description":"Lightweight serializer for Person model.\nUsed for nested person references in financial documents.","properties":{"unique_id":{"type":"string","nullable":true,"maxLength":100},"full_name":{"type":"string","readOnly":true}},"required":["full_name"]}}},"paths":{"/api/v1.0/organisation/{org_id}/accounts/{account_id}/update/":{"patch":{"operationId":"organisation_accounts_update_partial_update","description":"Update an existing account","summary":"Update account","parameters":[{"in":"path","name":"account_id","schema":{"type":"string"},"required":true},{"in":"path","name":"org_id","schema":{"type":"string"},"required":true}],"tags":["Accounts"],"requestBody":{"content":{"application/json":{"schema":{"$ref":"#/components/schemas/PatchedAccountRequest"}},"application/x-www-form-urlencoded":{"schema":{"$ref":"#/components/schemas/PatchedAccountRequest"}},"multipart/form-data":{"schema":{"$ref":"#/components/schemas/PatchedAccountRequest"}}}},"responses":{"200":{"content":{"application/json":{"schema":{"$ref":"#/components/schemas/AccountDetail"}}},"description":""},"400":{"description":"Bad Request"},"401":{"description":"Unauthorized"},"403":{"description":"Forbidden"},"404":{"description":"Not Found"}}}}}}
```

## Perform account action

> Perform an action on an account using query parameter.\
>     \
>     \*\*Available Actions:\*\*\
>     \- \`activate\` - Activate a deactivated account\
>     \- \`deactivate\` - Deactivate an account (soft delete, use instead of deleting accounts with transactions)\
>     \
>     \*\*Examples:\*\*\
>     \- \`/accounts/{id}/action?action=activate\`\
>     \- \`/accounts/{id}/action?action=deactivate\`\
>     

```json
{"openapi":"3.0.3","info":{"title":"Skhokho API","version":"v1.0"},"tags":[{"name":"Accounts","description":"Chart of accounts and account management"}],"servers":[{"url":"https://skhokho.ai","description":"Production"},{"url":"http://102.209.118.152:8000/","description":"Local"},{"url":"https://dev.skhokho.ai","description":"Development"}],"security":[{"basicAuth":[]},{"cookieAuth":[]}],"components":{"securitySchemes":{"basicAuth":{"type":"http","scheme":"basic"},"cookieAuth":{"type":"apiKey","in":"cookie","name":"sessionid"}},"schemas":{"AccountDetail":{"type":"object","description":"Detailed version with transaction summary.","properties":{"unique_id":{"type":"string","nullable":true,"maxLength":100},"name":{"type":"string"},"description":{"type":"string","nullable":true},"account_code":{"type":"string","maxLength":20},"account_type":{"enum":["asset","liability","equity","income","expense"],"type":"string","description":"* `asset` - Asset\n* `liability` - Liability\n* `equity` - Equity\n* `income` - Income\n* `expense` - Expense"},"account_type_display":{"type":"string","readOnly":true},"account_category":{"enum":["current_assets","fixed_assets","intangible_assets","current_liabilities","long_term_liabilities","owner_equity","retained_earnings","operating_income","other_income","cost_of_goods_sold","operating_expenses","administrative_expenses","financial_expenses","other_expenses"],"type":"string","description":"* `current_assets` - Current Assets\n* `fixed_assets` - Fixed Assets\n* `intangible_assets` - Intangible Assets\n* `current_liabilities` - Current Liabilities\n* `long_term_liabilities` - Long-term Liabilities\n* `owner_equity` - Owner Equity\n* `retained_earnings` - Retained Earnings\n* `operating_income` - Operating Income\n* `other_income` - Other Income\n* `cost_of_goods_sold` - Cost of Goods Sold\n* `operating_expenses` - Operating Expenses\n* `administrative_expenses` - Administrative Expenses\n* `financial_expenses` - Financial Expenses\n* `other_expenses` - Other Expenses"},"account_category_display":{"type":"string","readOnly":true},"parent_account":{"allOf":[{"$ref":"#/components/schemas/AccountParent"}],"readOnly":true},"full_account_code":{"type":"string","readOnly":true},"account_path":{"type":"string","readOnly":true},"current_balance":{"type":"string","format":"decimal","pattern":"^-?\\d{0,13}(?:\\.\\d{0,2})?$","readOnly":true,"description":"Current account balance (calculated from transactions)"},"is_active":{"type":"boolean"},"is_system_account":{"type":"boolean","description":"System accounts cannot be deleted"},"has_sub_accounts":{"type":"boolean","readOnly":true},"created_by":{"allOf":[{"$ref":"#/components/schemas/FinancePersonMini"}],"readOnly":true},"date_created":{"type":"string","format":"date-time","readOnly":true,"nullable":true},"last_updated":{"type":"string","format":"date-time","readOnly":true,"nullable":true},"sub_accounts_count":{"type":"integer","readOnly":true},"transaction_count":{"type":"integer","readOnly":true}},"required":["account_category","account_category_display","account_code","account_path","account_type","account_type_display","created_by","current_balance","date_created","full_account_code","has_sub_accounts","last_updated","name","parent_account","sub_accounts_count","transaction_count"]},"AccountParent":{"type":"object","description":"Minimal serializer for parent account references.","properties":{"unique_id":{"type":"string","nullable":true,"maxLength":100},"account_code":{"type":"string","maxLength":20},"name":{"type":"string","readOnly":true},"account_type":{"enum":["asset","liability","equity","income","expense"],"type":"string","description":"* `asset` - Asset\n* `liability` - Liability\n* `equity` - Equity\n* `income` - Income\n* `expense` - Expense"}},"required":["account_code","account_type","name"]},"FinancePersonMini":{"type":"object","description":"Lightweight serializer for Person model.\nUsed for nested person references in financial documents.","properties":{"unique_id":{"type":"string","nullable":true,"maxLength":100},"full_name":{"type":"string","readOnly":true}},"required":["full_name"]}}},"paths":{"/api/v1.0/organisation/{org_id}/accounts/{account_id}/action/":{"get":{"operationId":"organisation_accounts_action_retrieve","description":"Perform an action on an account using query parameter.\n    \n    **Available Actions:**\n    - `activate` - Activate a deactivated account\n    - `deactivate` - Deactivate an account (soft delete, use instead of deleting accounts with transactions)\n    \n    **Examples:**\n    - `/accounts/{id}/action?action=activate`\n    - `/accounts/{id}/action?action=deactivate`\n    ","summary":"Perform account action","parameters":[{"in":"path","name":"account_id","schema":{"type":"string"},"required":true},{"in":"path","name":"org_id","schema":{"type":"string"},"required":true}],"tags":["Accounts"],"responses":{"200":{"content":{"application/json":{"schema":{"$ref":"#/components/schemas/AccountDetail"}}},"description":""},"400":{"description":"Bad Request - Invalid action or system account cannot be deactivated"},"401":{"description":"Unauthorized"},"403":{"description":"Forbidden"},"404":{"description":"Not Found"}}}}}}
```